MAIWILQHTRA PUBLIC SERVICE COMMISSION PUBLIC SERVICE COMMISSION DEPARTMENTAL EXAMINATION FOR...

MAIWILQHTRA PUBLIC SERVICE COMMISSION

DEPARTMENTAL EXAMINATION FOR MAHARSHTRA FINANCE AND ACCOUNT SERVICE, CLASS-I OFFICER'S

TUESDAY, ~ N D JANUARY 2018

[TIME-10-00 A.M. TO 1-00 P.M.]

P A P E R I

PRECISE AND DRAFTING Without Books)

N. B - 1 Candidate should not wirte roll number, any name (including hisher own), signature, address or any indication of hisher identity anywhere inside the answer book otherwise helshe will be penalised.

(2) Candidates a r e expected to answer all t he subquestions of a question together. If subquestion of a question is attempted elsewhere (after leaving a few pages or after attempting another question) the later subquestion shall be overlooked.

(3) Answers are to. be written in one language only either in Marathi or in English.

(4) All questions are compulsory. (5) The marks for each question are indicated in the

margin. (6) No textbook is prescribed for the examination.

Marks

PART-I 1. Prepare a Circular to be put on the Office Notice Board under the 25

caption 'Notice to Citizen' about the use of computerized systems such as GRAS, Arthavahini, Pensionvahini, Setu which are used in all the Government offices, for the benefit of citizens.

2. You are working at the Departmental Headquarter. Issue a Circular 25 to all the divisional and district offices informing them to reduce1 cut Office Expenditure along with measureslsteps to be taken for its implementation.

PART-I1 3. Summarize the following passage to about one-third of its length 50

and suggest a suitable title :- We have seen that i t is the subjective world that rules the

objective. Change the subject, and the object is bound to change; purify yourself, and the world is bound to be purified. This one thing requires to be taught now more than ever before. We are becoming more and more busy about our neighbours, and less and less about ourselves. The world will change if we change; if we are pure, the world will become pure. The question is why I should see evil in others. I cannot see evil unless I am evil. I cannot be miserable unless I am weak. Things that used to h a k e me miserable when I was a child, do not do so now. The subject changed, so the object was bound to change; so says the Vedanta.

Thus the man who has practiced control over himself cannot be acted upon by anything outside; there is no more slavery for him.

[ Turn over

Marks

His mind has become free. Such a man alone is fit to live well in the world. We generally find men holding two opinions regarding the world. Some are pessimists and say, "How horrible this world is, how wicked!" Some others are optimists and say, "How beautiful this world is, how wonderful !" To those who have not controlled their own minds, the world is either full of evil or a t best a mixture of good and evil. This very world will become to us a n optimistic world when we become masters of our own minds. Nothing will then work upon us as good or evil; we shall find everything to be in its proper place, to be harmonious.

The more we grow in love and virtue and holiness, the more we see love and virtue and holiness outside. All condemnation of others really condemns ourselves. Every step that has been really gained in the world has been gained by love; criticizing can never do any good, i t h a s been tried for thousands of years. Condemnation accomplishes nothing.

We are responsible for what we are; and whatever we wish ourselves to be, we have the power to make ourselves. If what we are now has been the result of our own past actions, it certainly follows that whatever we wish to be in future can be produced by our present actions; so we have to know how to act.

We get only that for which we. are fitted. Let us give up our pride and understand this that never is misery undeserved. There never has been a blow undeserved; there never has been an evil for which I did not pave the way with my own hands. We ought to know that. Analyze yourselves and you will find that every blow you have received came to you because you prepared yourself for it. You did half, and the external world did the other half; that is how the blow came. That will sober us down. At the same time, from this very analysis will come a note of hope, and the note of hope is: "I have no control of the external world, but that which is in me and nearer unto me, my own world, is in my control. If the two together are required to make a failure, if the two together are necessary to give me a blow, I will not contribute the one which is in my keeping; and how then can the blow come? If I get real control of myself, the blow will never come."

Nothing makes us work so well a t our best and highest as when all responsibility is thrown upon ourselves. I challenge every one of you. How will you behave if I put a little baby in your hands ? Your whole life will be changed for the moment; whatever you may be, you must become selfless for the time being. You will give up all your criminal ideas as soon as responsibility is thrown upon you- your whole character will change. So if the whole responsibility is thrown upon our own shoulders, we shall be a t our highest and best; when we have nobody to grope towards, no devil to lay our blame upon, no Personal God to carry our burdens, when we are alone responsible, then we shall rise to our highest and best. I am responsible for my fate, I am the bringer of good unto myself, I am the bringer of evil.

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(w) T G T m miRiR m

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2

MAHARASHTRA PUBLIC SERVICE COMMISSION

DEPARTMENTAL EXAMINATION FOR MAHARASHTRA FINANCE AND ACCOUNTS SERVICE, CLASS-I OFFICERS

TUESDAY, 2 rn JANUARY 2018

PAPER I1

MAHARASHTRA C M L SERVICES RULES

(With Books)

N - I Candidate should not write roll number, any name (including h i s h e r own), signature, address or any indication of hislher identity anywhere inside the answer book otherwise helshe will be penalised.

I21 Candidates are expected to ansurer all the subquestions of a question together. If subquestion of a question is at tempted elsewhere (after leaving a few pages or after attempting another question) the later subquestion shall he overlooked.

13) Answers are to be written in one language only either in Marathi or in English.

14) Attempt any f iue questions.

( 5 ) Marks for each question are indicated in the margin. Marks

1. Explain in detail the duties and responsibilities of Presenting Officer. 20

2 . ( a ) What are the rules for Government Servant to maintain contact 1 0

with Press, Radio and Doordarshan.

( b ) What emolunients ( b e n e f i t s ) a r e admiss ible to Government 10

Servan t s , who a r e reappointed in Government Service a f t e r

ret i~.emer~t '?

3. What do you meant by Deputation in Foreign Service ? What are the 20

emolument received a n d res t r ic t ions to be followed, while in

Deputation.

4. What precautions need to be taken to maintain the service record of 20

Government Servant in good condition.

5 . What are the types of Pension ? Explain the conditions to receive each 20

of this type of Pension.

6. Write short notes :- 2 0

( a ) Suspension

( b ) Extra Ordinary Leave

(el Calculation of Joining Period

( d l Emoluments

(el Difference between Personal Pay and Special Pay

2 MAHARASHTRA PUBLIC SERVICE COMMISSION

DEPARTMENTAL EXAMINATION FOR MAHARASHTRA FINANCE AND ACCOUNTS SERVICES, CLASS-I OFFICER

WEDNESDAY, 3 ~ u JANUARY 2018

[TIME-10-00 A.M. TO 1-00 P.M.]

(TOTAL MAKKS-100)

P A P E R 111

INTRODUCTION T O INDIAN GOVERNMENT ACCOUNTS AND AUDIT, ETC.

(Without Books)

N B- 1 Candidate should not write roll number, any name (including his/ her own), signature, address or any indication of hisiher identity anywhere inside the answer book otherwise helshe will be penalised.

( 2 ) Candidates are expected to answer all the subquestions of a question together, if subquestion of a question is attempted elsewhere (after leaving a few pages or after attempting another question) the later subquestion shall be overlooked.

(3) Answers are to be written in one language only either in Marathi or in English.

(1) Answers any f i ue qucst~ons. ( 5 ) The marks of each question are indicated in the margin ( 6 ) Extra attempted questions will not be assessed.

1. Write short notes (any four).-

Marks

20

( a ) Treasury Inspection

(6) Contingency Fund

( c ) Measurement Book

( r l ) Admlnistratlve Approval and Technical Approval

( e I Provis~onal Pens~on.

2. What are the Powers and Duties of Comptroller and Auditor General 20

of India regarding Government Accounts and Audit.

3. (a1 Explain process of daily closing of a State Treasury. 10

16) "Audit is a n Aid of Financial Control for Government" - Discuss. 10

4. (a) Give the Principles of Classification of Governments Accounts. 10

( b ) Give Information about Audit of Grant in Aid. 10

5 . ( a ) Discuss about the points to which t h e Audit report draw 10 attention.

16) State the Functions and Duties of Public Accounts Committee. 10

6. ( a ) Discuss on "Audit against Propriety" 10

(6) Points to be seen while Audit of Purchase of Store. 10

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(d) m m d i


DEPARTMENTAL EXAMINATION FOR MAHARASHTRA FINANCE AND ACCOUNT SERVICE CLASS-I OFFICER'S EXAMINATION

WEDNESDAY, ~ R D JANUARY 2018

TIME-^-^^ P.M. TO 5-30 P.M.]

PAPER IV

COMMERCIAL BOOK KEEPING (Without Books)

N. B - 1 Candidate should not write roll number, any name (including h i she r own), signature, address or any indication of h i she r identity anywhere inside the answer book otherwise helshe will be penalised.

(2) Cand ida te s a r e expected to a n s w e r a l l t h e sub-questions of a question together. If sub-question of a question is attempted elsewhere (after leaving a few pages or after attempting another question) the later sub-question shall be overlooked.

(3) Answers a re to be written in one language only either in Marathi or i n English.

(4) Attempt any five questions. (5) Question No. 1 is compulsory. (6) All Questions carry equal marks.

Marks

1. The following is the Trial Balance of MIS. Ramesh Traders as on 20

31st March 2017, You are requested to prepare the Trading and Profit and loss account for the year ended 31st March 2017 and t h e Balance Sheet a s on t h a t da t e a f te r making necessary

MIS. Rarnesh Traders Trial Balance as on 31st March 2017.

Particulars Debit Credit (Rs.) (Rs.)

Opening stock as on 1st April 2016 Purchases Sales Cash in Hand Cash at Bank Mr. Ramesh's Capital Drawings Rent and Taxes Salaries Postagc and Telegram Commission Paid to Salesmen Insurance Furniture and Fittings .Advertisement Printing and Stationary Motor Car

Particulars

Marks

-- -- Debit Credit (Rs.) (Rs.)

Bad Debts Cash Discounts Grrreral Expenses Carriage Inward Carriage Outward Wages Sundry Creditors Sundry Debtors

Total. . 7.28.600

The following adjustments are to be made :- (a) Stock a s on 31st March 2017 was valued a t Rs. 14,500.

( 6 ) Mr. Ramesh h a s taken out for personal use goods costing Rs. 6.000 out of purchases during the year.

( c ) Furniture purchased for Rs. 10,000 was wrongly included in purchases.

( d l Provision for bad debts to be created for Sundry Debtors a t 5%.

(e I Depriciate Motor Car by 25 % per annum

2 Explain the Principles of Double Ent ry System. What a r e t he Advantages of Double-Entry System ? Describe it ?

3. Define in brief (any four).- ( a ) Bank Reconciliation ( b ) Promissory Note (c) Goodwill ( d l Balance Sheet

(el Amalgamation of Firms ( f ) Income and Expenditure Account.

4. Define Depreciat ion. Expla in in de ta i l different methods of calculation of depreciation.

5 inl Why is Bank Reconci!iat~"!l essentia! '?

t b ) Explain the reasons for the difference between the balance as shown in cash book and in bank pass book.

( C J S tate the definition of Joint Venture and give its features.

6. ( a ) What is Petty cash book ? Explain its purpose.

( b ) What is Journal ? Explain the procedure of writing journal with i ts format.

(c) Define "Average Due Date. "

bliss 'R' had accepted several bills drawn by Miss 'S', due on different dates as given below :-

Calculate the Average Due date. --

Date of Bills Drawn ~ m o u n t Due Period (Rs.)

20th January 2017 7,000 4 Month5

5th February 2017 5,000 3 Months

16th March 2017 9,000 2 Months

10th April 2017 4,000 2 Months

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2

MAHARASHTRA PUBLIC SERWCE COMMISSION

MAHARASHTRA FINANCE AND ACCOUNT SERVICE CLASS-I OFFICER'S EXAMINATION

THURSDAY, ~ T H JANUARY 2018

[TIME-10-00 A.M. TO 1-00 P.M.]

PAPER V

CONSTITUTION O F INDIA

(Without Books)

N B - 1 Candidate should not write roll number, any name (including h isher own), signature, address or any indication of h i sher identity anywhere inside the answer book otherwise helshe will be penalised.

(2) Candidates are expected to answer all the subquestions of a question together. If subquestion of a question is attempted elsewhere (after leaving a few pages or after attempting another question) the later subquestion shall be overlooked.


(4) Solve any five questions.

1. Write short notes on (any four) :-

Marks

20

( a ) Annual Financial Statement

( b ) Election of Vice President.

(c) Financial Emergency

( d ) Attorney-General for India.

(el Consolidated funds and Public Accounts

2. Explain power of Superintendence over all Courts by High Court. 20

3. Write note on " Legislative power of the Governor ". 20

4. Discuss the Functions of Public Service Commissions (Union and State 20

Public Service Commission).

5 . Discuss " Power of President to consult Supreme Court. " 20

6 . Write in detail on Article 370 (Temporary provisions with respect to the 20 state of Jammu and Kashmir).

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*wl%mmam,rn~mm (m)

(a) m rn (71) r n & f Q = T l 3 r n

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(3) WA m M (5) *.


DEPARTMENTAL EXMINATION FOR MAHARASHTRA FINANCE AND ACCOUNT SERVICE CLASS-I OFFICERS

THURSDAY, 4th JANUARY 2018

TIME-^-^^ P.M. TO 5-30 P.M.]

PAPER VI

BOMBAY FINANCIAL RULES, MAHARASHTRA TREASURY RULES ETC.

(With Books)

N. B - (1) Candidate should not write roll number, any name (including hisher own), signature, address or any indication of hisher identity anywhere inside the answer book otherwise helshe will be penalised.



(4) Answers any fiue question (5) The marks for each question are indicated in the margin. (6) Indiscriminate copying of an authority will be discounted. (7) No marks will be alloted in excess of specified number of questions.

1. Write short notes (any four) :-

(a) Note of error.

Marks

20

(b ) Lapsed deposit and their payments.

(c) Budgetory irregularities.

(d) Transfer Entry Book.

(e) Nomination.

2. What are the duties and responsibilities of Controlling Officer and 20 Drawing a n d Disbursing Officer i n respect of contingent expenditure.

3. Differentiate between (any four) :- 20

(a) Capital and Revenue Expenditure,

(b) Consolidated fund and Contingency fund.

(c) Fees and Honararium.

(d) Abstract contingency bill and detailed contingency bill.

(e) Charged and Voted expenditure.

[ Turn Over

4. State the general rules for enforcement of responsibility for losses 20 sustained by Government through fraud or negligence of

Government Servant.

5. ( a ) What are different types of advances given to government 10 employees? What a r e general guidelines for giving

advances ?

(b ) Explain in brief the provisions regarding non-refundable 10

advance from G. P. F.

6. ( a ) State what are the major points to be seen by the Treasury 10

Officer before bill is passed for payment.

(b ) State what Drawing and Disbursing officer should do if bill 10

passed by Drawing Officer 1 Controlling Officer is lost before presenting it at the treasury.

2

MAHARASHTRA PUBLIC SERVICE COMhlISSION

DEPARTMENTAL EXAMINATION FOR MAHARASHTRA FINANCE AND ACCOUNT SERVICE CLASS-I OFFICERS

FRIDAY, ~ T H JANUARY 2018

[TIME-10-00 A.M. TO 1-00 P.M.]

PAPER M I

ACCOUNTS CODE, PART-I ETC.

(With Books)

N B - 1 Answers any five questions. (2) Marks are indicated in the right side of the margin for each

question. ( 3 ) Quote authority in support of your answer. ( 4 ) Marks will be deducted for indiscriminate copying. (5) Candidate should not write roll number, any name (including

h isher own), signature, address or any indication of hidher identity anywhere inside the answer book otherwise helshe will be penalised.

( 6 ) Candidates are expected to answer all the subquestions of a question together. If subquestion of a question is attempted elsewhere (after leaving a few pages or after attempting another question) the later subquestion shall be overlooked.


Marks

1. Write short notes (any four) :- 20

( a ) Stock Ledger. ( b ) Measurement Book.

(c) Proforma Accounts. (d ) Earnest Money

(el Suspence Account.

2. Explain in detail, what are the duties and functions of the Chief 20 Accounts and Finance Officer of the Zilla Parishad ?

3. What are the features of the system of Public Works Accounts ? 20

4 . What are the general principles of allocation of expenditure between 20 capital and revenue ?

5. Describe in short :-

( a ) Preparation of the statement of accounts of receipt and expenditure 10 of Zilla Parished and write down the method to publish it.

( b ) Procedure for purchasing stationary. 10

6 . ( a ) What is mean by compilation of accounts? Describe the method of 10 compilation from Panchayat Samiti and all Departments to Finance Department in Zilla Parishad ?

( b ) Write down the kinds of deposits of Parishad I Panchayat Samiti and 10 describe the kinds of returns such deposits.

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mTmadw3hm.

CON 804 2

VAHARASHTRA PUBLIC SERVICE COMMISSION

DEPARTMENTAL EXAMINATION FOR MAHARASHTRA FINANCE AND ACCOUNTS SERVICE CLASS-I OFFICER'S

FRIDAY, ~ T H JANUARY 2018

TIME-^-^^ P.M. TO 5-30 P.M.]

P A P E R VIII

MAHARASHTRA ZILLA PARISHADS A N D PANCHAYAT SAMITI'S ACT, 1961, ETC.

(With Books)

N B - 1 Candidate should not write roll number, any name (including h isher own), signature, address or any indication of hislher identity anywhere inside the answer book otherwise helshe will be penalised.



Marks

1. Explain the nature of details to be reported in the Audit Report. 20

2. Discuss in detail about the preparation and enforcement of scheme 20

for compulsory education to the children in the area of compulsion

of rural area

3. Name the committees appointed by the Zilla Parishad. Explain the 20 constitution of Standing Committee and powers and functions of

Finance Committee.

4. Explain the powers of Commissioner as per the Bombay Local Fund 20

Audit Act, 1930.

5. Attempt any two questions from the following (10 Marks each) :- 20

( a ) Give the information about Gram Sabha.

(b ) Explain the provisions in the Village Panchayat Act about

encroachment on the public places.

( c ) Write the action to be taken after receipt of audit note of the

Grampanchayat as per Village Panchayat Act.

MAIWILQHTRA PUBLIC SERVICE COMMISSION PUBLIC SERVICE COMMISSION DEPARTMENTAL EXAMINATION FOR...

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